JOHNSON v. COMMISSIONER OF INTERNAL REVENUE

Nos. 11338, 11339.

105 F.2d 454 (1939)

JOHNSON v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Eighth Circuit.

Rehearing Denied September 8, 1939.


Attorney(s) appearing for the Case

Justin D. Bowersock, of Kansas City, Mo. (Robert B. Fizzell and John F. Rhodes, both of Kansas City, Mo., on the brief), for petitioner.

Louise Foster, Sp. Asst. to Atty. Gen. (Sewall Key, Sp. Asst. to Atty. Gen., on the brief), for respondent.

Before GARDNER and WOODROUGH, Circuit Judges, and OTIS, District Judge.


OTIS, District Judge.

This opinion properly may be described as a sequel to Johnson v. Commissioner of Internal Revenue, 8 Cir., 88 F.2d 952. That opinion had to do with two cases coming to this court on petitions to review an order of the Board of Tax Appeals redetermining deficiencies in the income taxes of W. D. Johnson for the years 1927, 1928 and 1929. There is set out in the opinion...

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